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ALLOWANCE FOR DOUBTFUL ACCOUNTS | 12 Months Ended
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Dec. 31, 2018
ALLOWANCE FOR DOUBTFUL ACCOUNTS |
ALLOWANCE FOR DOUBTFUL ACCOUNTS | 3. ALLOWANCE FOR DOUBTFUL ACCOUNTS Allowance for doubtful accounts are comprised of allowances for accounts receivable trade, advances to suppliers and other receivables. An analysis of allowances for accounts receivable, trade for the years ended December 31, 2016, 2017 and 2018 is as follows:
|  | Years Ended December 31,
|  | 2016 |  | 2017 |  | 2018
|  | $ |  | $ |  | $
Beginning of the year |  | 28,156 |  | 26,119 |  | 32,941
Allowances made (reversed) during the year, net |  | (854) |  | 5,345 |  | 869
Accounts written-off against allowances |  | (47) |  | (174) |  | (297)
Foreign exchange effect |  | (1,136) |  | 1,651 |  | (780)
Closing balance |  | 26,119 |  | 32,941 |  | 32,733
An analysis of allowances for advances to suppliers for the years ended December 31, 2016, 2017 and 2018 is as follows:
|  | Years Ended December 31,
|  | 2016 |  | 2017 |  | 2018
|  | $ |  | $ |  | $
Beginning of the year |  | 28,629 |  | 19,527 |  | 18,762
Allowances made (reversed) during the year, net |  | (5,427) |  | (833) |  | 2,287
Accounts written-off against allowances |  | (3,644) |  | — |  | —
Foreign exchange effect |  | (31) |  | 68 |  | (123)
Closing balance |  | 19,527 |  | 18,762 |  | 20,926
An analysis of allowances for other receivables for the years ended December 31, 2016, 2017 and 2018 is as follows:
|  | Years Ended December 31,
|  | 2016 |  | 2017 |  | 2018
|  | $ |  | $ |  | $
Beginning of the year |  | 3,885 |  | 9,251 |  | 10,349
Allowances made (reversed) during the year, net |  | 5,954 |  | 549 |  | (175)
Foreign exchange effect |  | (588) |  | 549 |  | (470)
Closing balance |  | 9,251 |  | 10,349 |  | 9,704

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- Definition The entire disclosure for allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -URI http://asc.fasb.org/topic&trid=2196771 + Details
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Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
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Period Type: | duration

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- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration